The IASB decided in June 2024 to finalise the project by making targeted refinements to the proposals in the Exposure Draft Management Commentary, published in May 2021.
The IASB met on 19 June 2024 to discuss the direction of the project.
The IASB decided to finalise the project by making targeted refinements to the proposals in the Exposure Draft Management Commentary.
All 14 IASB members agreed with this decision.
Final Revised Practice Statement
International Accounting Standards Board June 2024